<!DOCTYPE html>
<html>
<head>
<style>
	* { margin:0; vertical-align:bottom; }
	image {
		border:2px solid blue;
	}
	p image { border-bottom:5px solid brown; }
</style>
</head>
<body style="font:14px 'Trebuchet MS';">
	<p id="p1"><img src="google.gif" /></p>
	<br />
	<p id="p2"><image src="google.gif" /></p>
</body>
</html>